FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no- whether penalty unfair – no – whether penalty disproportionate – no.
[2014] UKFTT 757 (TC)
Bailii
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.535803